M/S. REDSTRIP MERCHANTS (P) LTD.,KOLKATA vs. ITO, WARD - 9(3), KOLKATA, KOLKATA

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ITA 2526/KOL/2017Status: DisposedITAT Kolkata13 April 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had sufficient cause for not appearing before the revenue authorities and therefore set aside the ex-parte assessment order. The case was remanded back to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the revenue authorities. The assessee contended that they were prevented by sufficient cause from appearing before these authorities.

What were the issues?

Whether the ex-parte assessment order was passed without affording natural justice to the assessee due to their absence caused by sufficient cause.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

order : April 13th, 2018 ORDER Per J. Sudhakar Reddy :- This appeal filed by the assesse is directed against the order of the ld. Commissioner of Income Tax (Appeals)-3, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt.12/06/2013, for the Assessment Year 2010-11.

2.

After hearing rival contentions, I find that the Assessing Officer as well as the ld. CIT(A) have passed ex-parte orders. The assessee appeared before me through his Counsel and convinced me that he was prevented by sufficient cause from appearing before the revenue authorities.

3.

In view of the above discussion, I set aside the assessment to the file of the Assessing Officer for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the Assessing Officer within one month of receipt of this order, take notice and thereafter co- operate in disposal of this appeal.

1.

Assessment Year: 2010-11 M/s. Redstrip Merchants Pvt. Ltd. 4. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 13th day of April, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 13 .04.2018 {SC SPS} Copy of the order forwarded to: 1. M/s. Redstrip Merchants Pvt. Ltd. C/o Kapoor Mehrotra & Associates 23, Ganesh Chandra Avenue, 3rd floor Kolkata – 700 013 2. Income Tax Officer, Ward 9(3), Kolkata Aayakar Bhawan P-7, Chowringhee Square Kolkata – 700 069 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

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